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2023 (6) TMI 189 - AT - Central ExciseApplicability of Rule 8 (3A) of Central Excise Rules, 2002 - demand of duty which has already been paid by the appellant by way of utilizing CENVAT Credit at the time of clearance of the goods in the prescribed manner - HELD THAT:- The issue is no longer Res Integra and Hon’ble Gujrat High Court as in the case of Indsur Globe [2014 (12) TMI 585 - GUJARAT HIGH COURT] quashed the said rule, holding that Condition contained in sub-rule (3A) of rule 8 for payment of duty without utilizing the cenvat credit till an assessee pays the outstanding amount including interest is declared unconstitutional. Therefore, the portion "without utilizing the cenvat credit" of sub-rule (3A) of rule 8 of the Central Excise Rules, 2002, shall be rendered invalid. Hon’ble Bombay High Court has in the case of TWENTY FIRST CENTURY WIRES RODS LTD., AND M/S. SEJAL GLASS LTD. [2019 (6) TMI 683 - BOMBAY HIGH COURT] has held Once Rule 8(3A) of the said Rules has been declared as unconstitutional to the extent it prohibited utilizing Cenvat credit, the discharge of payment of duty on the final products, the said provision to the above extent ceases to apply. The Act and the said Rules being all India in its application, the decision rendering a part of it as unconstitutional would equally apply within the State of Maharashtra, in the absence of any contrary view or the appellant showing that the view of the Gujarat High Court in Indsur Global Ltd. is ex-facie unsustainable. In view of the above decisions of Hon’ble High Court there are no merits in the impugned orders and the same is set aside - appeal allowed.
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